... of FRQ proxy. Nonetheless, we consistently find that specialist auditors and unexplained audit fees have a significant positive effect on FRQ in nonprofit organizations. Interestingly, we observe changes to FRQ in the period after the Sarbanes-Oxley Act of 2002, despite the fact that the legislation does...

... recession Sarbanes-Oxley Act auditor portfolio audit risk The accounting scandals of the early 2000s (e.g., Enron and WorldCom), and the resulting loss of investor confidence in the U.S. capital markets, led to significant changes in the U.S. audit market. These changes include a decrease...

... with the data collection. Editor's note: Accepted by Jean Bédard. June 2011 May 2013 2013 internal control systems Sarbanes-Oxley Act internal control personnel internal control weakness This study investigates the effect of human resource investment in internal control...

... whistleblowing Dodd-Frank Act Sarbanes-Oxley Act SEC rewards motivational crowding Fraud is estimated to cost about five percent of a typical organization's revenues ( ACFE 2010 ), making the detection of fraud of utmost concern to stakeholders. However, detecting fraud is difficult because...

...Stephen K. Asare; Brian C. Fitzgerald; Lynford E. Graham; Jennifer R. Joe; Eric M. Negangard; Christopher J. Wolfe SUMMARY We synthesize the literature on auditors' evaluation of, and reporting on, internal control over financial reporting (ICOFR), as required by the Sarbanes-Oxley Act...

...). Data Availability: Data are publicly available from sources identified in the text. material weaknesses internal controls remediation Sarbanes-Oxley Act The remainder of the paper is organized as follows. In the next section, we provide background on the reporting and remediation...

... provided by the Hong Kong Polytechnic University Departmental Research Grant. Editor's note: Accepted by Clive Lennox. March 2010 September 2010 2011 nonaudit services earnings management Sarbanes-Oxley Act The impact of auditors' joint provision of audit...